Authority: Supreme Court of India
Order Date: 17-07-2026
Case Overview
- Petition: Income Tax Officer Ward 1 (2), Bhavnagar (Petitioner) vs. Dhaval Mavjibhai Koshiya (Respondent).
- Origin: Special Leave Petition (Civil) No. 34845/2026 arising from impugned final judgment and order dated 07-01-2026 in SCA No. 3564/2022 of the High Court of Gujarat, Ahmedabad.
- Subject Matter: Condonation of delay in filing of Income Tax assessments/appeals – IA No. 186046/2026, IA No. 187219/2026, and IA No. 198180/2026 (all marked III‑B).
- Counsel for Petitioner: Mr. Raghavendra P Shankar (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Gobind Kumar, Adv., Ms. Pallavi Mishra, Adv., Mr. Acyut Saxsena, Adv.
- Counsel for Respondent: Not listed.
- Bench: Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Sanjeev Sachdeva.
Order
- The Court condoned the delay in filing of all three referenced IAs.
- The Court directed that a notice be issued and the matter be tagged with the following connected SLP(C) diaries:
1. Diary No. 45356/2024 – titled "Office of the Assistant Commissioner of Income Tax Central Circle 4 vs. Prakash Chand Hirawat".
2. Diary No. 4480/2025 – titled "Assistant Commissioner of Income Tax vs. Syman Sunder Khandelwal".
3. Any other connected matters as may arise.
- The notice shall be served by all modes, including dasti (hand‑delivery).
- The order was digitally signed by Deputy Registrar Court Master (NSH) Deepak Guglani on 18‑07‑2026 at 11:54:57 IST, with Preeti Saxena also indicated.
Final Outcome
- Delay in filing of the three Income Tax appeals is formally condoned.
- The case is linked with the specified SLP(C) diaries, and a notice will be issued and served through all permissible channels, ensuring procedural continuation.
Topics: Taxation, Judicial Procedure